OXIGEN SERVICES INDIA PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL CIRCLE-15, DELHI

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ITA 2461/DEL/2026Status: DisposedITAT Delhi18 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have decided the issue on merit and granted the assessee another opportunity to be heard. The case was remanded back to the CIT(A) for a fresh decision.

What were the facts?

The assessee filed appeals against penalty orders. The CIT(A) dismissed the appeals without deciding on merits, citing the assessee's failure to avail opportunities.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without deciding on merit and whether the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 270A,Section 271AA(C)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

Before: SHRI S.RIFAUR RAHMAN & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri T.M. Shiv Kumar, Advocate, Ms. Sanjna, Advocate
For Respondent: Shri Sudeep Dabas, Sr. DR
Hearing: 07.07.2026Pronounced: 07.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.2460/DEL/2026 (Assessment Year: 2017-18) ITA No.2461/DEL/2026 (Assessment Year: 2017-18) Oxigen Services India Private Limited, vs. ACIT, Central Circle 15, 36, 2nd Floor, Gola Market, Delhi. Behind Golcha Cinema, Darya Ganj, Delhi - 110 002. (PAN : AABCI1405K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri T.M. Shiv Kumar, Advocate Ms. Sanjna, Advocate REVENUE BY : Shri Sudeep Dabas, Sr. DR Date of Hearing : 07.07.2026 Date of Pronouncement : 07.07.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals), Delhi - 26 [for short ‘ld. CIT (A)] dated 28.01.2026 for the Assessment Year 2017-18 arising out of the penalty orders passed under section 270A and 271AA(C) of the Income-tax Act, 1961 (for short ‘the Act’).

2.

Considered the rival submissions and material placed on record. We observed that ld. CIT (A) dismissed the appeal by observing that the assessee has failed to avail any of the opportunities allowed to it to present the case or file any reply. We further observed that ld. CIT (A) has not decided the issue on merit and dismissed the appeal in limine. In our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.

3.

In the result, the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on this 7th day of July, 2026 after the conclusion of the hearing.

Sd/- sd/- (RAJ KUMAR CHAUHAN) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 18.08.2026 TS

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